US v. Clintwood Elkhorn Mining Company
Holding
The plain language of 26 U. S. C. "" 7422(a) and 6511 requires a taxpayer seeking a refund for a tax assessed in violation of the export clause of the Constitution, just as for any other unlawfully assessed tax, to file a timely administrative refund claim before bringing suit against the government.
Judgment
Reversed, 9-0, in an opinion by John Roberts on Apr 15, 2008.
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- Opinion below (Federal Circuit)
- Brief in opposition
- Petitioner’s reply
Merits briefs (via ABA)
- Brief for Petitioner United States of America
- Brief for Respondent Clintwood Elkhorn Mining Company, et al.
- Reply Brief for Petitioner United States of America
Amicus briefs
Recommended Citation: US v. Clintwood Elkhorn Mining Company, SCOTUSblog, https://www.scotusblog.com/cases/us-v-clintwood-elkhorn-mining-company/